Religious rituals lose all meaning when they become a hollow cover for immoral behavior. A harsh rebuke is directed at those who perform external acts of worship while completely lacking moral purity and inner sincerity. God entirely rejects the sacrifices and festive gatherings of the people when they are used as a mask for evil deeds and hypocrisy. The people are warned to stop bringing empty offerings, as these gifts are completely void of true intention and spiritual content, rendering them useless and incapable of achieving their purpose [מצודת דוד, שד״ל, אברבנאל, ביאור שטיינזלץ].
The rejection escalates even to the burning of incense, which is traditionally considered the most important, intimate, and select offering brought on the golden altar. Instead of being a pleasing act, it is viewed by God as an absolute abomination [שד״ל, אברבנאל]. Rather than producing a sweet aroma, the smoke of the incense becomes repulsive. It is compared to a subject who actively rebels against a king while simultaneously filling the royal palace with thick smoke [רש״י, מלבי״ם]. This ritual becomes deeply offensive because it is steeped in hypocrisy. It is as absurd as a wealthy person pretending to be poor to bring a lesser offering, or people who sin openly attempting to bring incense, an offering specifically designed to atone for sins committed in secret [אהבת יהונתן].
This rejection extends to the sacred times of the calendar, including the New Moons, Sabbaths, and appointed festivals. These days are established by the high court as times for holy gathering and withdrawal from everyday business [אבן עזרא, שד״ל, מלבי״ם]. Yet, the people only observe the superficial shell of these days, completely ignoring their inner spiritual essence [אברבנאל]. God does not oppose the observance of the Sabbath or the holidays themselves; rather, He entirely rejects the corrupt and insincere manner in which the people gather to celebrate them [שד״ל].
Ultimately, God expresses an absolute inability to tolerate the combination of falsehood and religious assembly. He has no patience for gatherings in the Temple that are paired with sinful thoughts, wrongdoing, or a pull toward idolatry [אבן עזרא, שד״ל, מצודת ציון]. The primary approach among commentators is that God simply cannot endure the merging of these two complete opposites. There is no value in sitting publicly in the Temple to display false righteousness while the heart remains full of sin. Strict adherence to the technical rules of worship and sacrifice cannot atone for bad actions when disconnected from basic morality; in fact, such hypocritical worship becomes the very abomination God despises [רש״י, אברבנאל, ביאור שטיינזלץ].